RESTRICTED  WORLD TRADE  
ORGANIZATION  G/MA/TAR/RS/126 
25 July 2007 
 (07-3176) 
Committee on Market Access Original:   English 
  
 
RECTIFICATIONS AND MODIFICATIONS OF SCHEDULES 
 
Schedule LX – Republic of Korea
 
 
 
 The following communication, dated 17 July 2007, is being circulated at the request of the 
delegation of the Republic of Korea.  
_______________ 
 
 
 In accordance with the Procedures for Modifica tion and Rectification of Schedules of Tariff 
Concessions
1, the Republic of Korea hereby communicates draft changes to correct eight technical 
errors contained in the Schedule LX, which resulted from the transposition to the HS19962.  These 
rectifications do not alter the Republic of Kor ea’s concessions and commitments under Schedule LX. 
 
 The rectifications aim to (i) correct the ta riff item number 7604.10.0000 to 7601.10.0000, (ii) 
transfer the product descriptions and tariff item numbers from 2308.90.0000 to 1404.10.2000, 2308.90.1000, and 2308.90.9000 and tariff item numbers from 2933.90.4000 to 3002.90.3010; and (iii) correct the bound rates of tariff item nu mbers 5403.10.0000, 5403.20.9000, 5403.31.0000, 
7014.00.1000 and 9033.00.0000 that occurred when the HS 1996 changes into the Schedule were 
introduced.    
  Detailed explanatory notes and tables with th e draft rectifications are contained in the 
attachments
3.  The Republic of Korea would like to note that these corrections do not alter the scope 
of its concessions.  
_______________ 
   If no objection is notified to the Secretariat within three months from the date of this 
document, the rectifications and modifications to Schedule LX – Republic of Korea will be deemed to 
be approved and will be  formally certified. 
 
                                                     
 
1 Decision of 26 March 1980, GATT BISD 27S/25. 
2 Tariff items affected by HS96 ch anges were certified in WT/Let/339. 
3 English only.  
  G/MA/TAR/RS/126 
Page 2 
 
ATTACHMENT 1 – EXPLANATORY NOTE 
  
(i) Correct the tariff item number 7604.10.0000 to 7601.10.0000 in the HS 1996 Changes to Schedule LX (WT/Let/339)
 
  Due to a technical error, the tariff item number 7601.10.0000 in Schedule LX was replaced by 7 604.10.0000 when the HS 1996 Cha nges to 
Schedule LX (WT/Let/339) was produced. It is a technical erro r since the tariff item number 7601.10.0000 under the HS 1992 was not affected by the HS 
1996 transposition in the Harmonized System from the HS 1992. In  addition, the tariff item number 7604.10.0000 is listed under the heading 7601 in 
WT/Let/339, and its description and final boun d rate of duty matches the tariff item nu mber 7601.10.0000 in Schedule LX.  There fore, this HS 1996 tariff 
item number 7604.10.0000 should be rectified to tariff item numb er 7601.10.0000 without any chang es made to the product descrip tion and final bound 
rate of duty.    
HS 1992 
(Schedule 
LX) Existing Product 
Description Final 
Bound 
Rate Existing  HS   
1996 code  
(WT/Let/339)) Existing Product 
Description Final 
Bound 
Rate Proposed HS 
1996 code Proposed Product 
Description Final 
Bound 
Rate 
7601.10.0000 Aluminium, not alloyed 5 7604.10.0000 Aluminium, not alloyed 5 7601.10.0000 Aluminium, not alloyed 5 
 *bold represents the revision  
   G/MA/TAR/RS/126
 Page 3ii) Transfer the product descriptions and tariff item numbers from 2308.90.0000 to 1404. 10.2000, 2308. 90.1000, a nd 2308.90.9000  and tariff item 
numbers from 2933.90.4000 to 3002.90.3010 in the HS 1996 Changes to Schedule LX (WT/Let/339)  
 
 (a) In Schedule LX, HS 1992 tariff item number 2308.90.0000 contains two descriptions  of products: one reads “ *Other (almond hull meal 
and cotton seed hull)” with a bound rate of 18%, and the other r eads “Other (excluding almond hull meal and cotton seed hull)” with a bound rate 
duty of 46.4%.  The Korean government re -classified “almond hulls” into a newly created HS 1996 tariff item number 1404.10.2000  since the 
tariff heading 1404 (vegetable products not elsewhere specified or included) is a more appropriate classification for “almond h ulls” than the tariff 
heading 2308 (Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellet s, of a kind used 
in animal feeding, not elsewhere specified or included).  
 
   As the almond hulls were re-class ified from the HS 1996 tariff item number 2308.90.0000 to 1404.10.2000, the HS 1996 tariff item 
number 2308.90.0000 was split as follows:  
   · HS 1996 tariff item number 1404.10.2000 – Almond hulls (with a bound rate duty of 18%) 
  · HS 1996 tariff item number 2308.90.1000 - Cotton seed hulls (with a bound rate duty of 18%) 
  · HS 1996 tariff item number 2308.90.9000 – Other (excluding al mond hull meal and cotton seed hull) (with a bound rate duty o f 46.4%)  
 
  Such changes in classification of tariff item number should be reflected in the WT/Let/339 accordingly.  
  (b) In Schedule LX, saxitoxin was classified under the HS 1992 tariff item number 2933.90.9000 (other) with a bound rate duty of 6.5%. The 
tariff item number 2933.90.9000 was transposed into the HS 1996 tariff item number 2933.90.4000 (saxitoxin) with a bound rate d uty of 6.5%, 
which was reflected in the certified HS 1996 Changes to Schedule LX (WT/Let/339). 
 
  In December 1996, the Korean governme nt re-classified saxitoxin into a new ta riff item number 3002.90.3010 in compliance with  the 
Recommendation of the Customs Co-operation Council
4 on the Insertion in National Statistical Nomenclatures of Subheadings for Substances 
Controlled under the Convention on the Prohi bition of the Development, Production, St ockpiling and Use of Chemical Weapons and on their 
Destruction (18 June 1996).  Accordingly, the tariff item number  2933.90.4000 (saxitoxin) in the WT/Let/339 should be properly transferred to the 
HS 1996 tariff item number 3002.90.3010 (saxitoxin) with the same bound rate of 6.5%. 
                                                      
4 Customs Co-operation Council is the official name of the World Customs Organization.  
  G/MA/TAR/RS/126 
Page 4 
 *bold represents the revision 
 HS 1992 
(Schedule LX) Existing Product 
Description Final 
Bound 
Rate Existing  HS   
1996 code 
(WT/Let/339) Existing Product 
Description Final 
Bound 
Rate Proposed HS 
1996 code Proposed Product 
Description Final 
Bound 
Rate 
1404.10.2000 Almond hulls 18 *Other (Almond 
hull meal and cotton seed hull) 18 2308.90.0000 *Other (Almond hull 
meal and cotton seed hull) 18 
2308.90.1000 Cotton seed hulls 18 2308.90.0000 
Other (excluding 
almond hull meal 
and Cotton seed hull) 46.4  Other (excluding 
almond hull meal and 
Cotton seed hull) 46.4 2308.90.9000 Other (excluding almond 
hull meal and cotton 
seed hull) 46.4 
2933.90.9000 Other 6.5 2933.90.4000 Saxitoxin 6.5 3002.90.3010 Saxitoxin 6.5  
   G/MA/TAR/RS/126
 Page 5(iii) Correct the bound rates of tariff item numbers 5403.10.00 00, 5403.20.9000, 5403.31.0000, 701 4.00.1000, and 9033.00.0000 i n the HS 1996 
Changes to Schedule LX (WT/Let/339)  
 
 In the original Schedule LX, the final bound rate of duti es for tariff item numbers 5403.10.0000, 5403.20.9000, 5403.31.0000, 7014.00.1000, and 
9033.00.0000 are as follows:   
- 5403.10.0000 (
High tenacity yarn of viscose rayon): 30%  
- 5403.20.9000 (Other): 15% 
- 5403.31.0000 ( Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre): 30%  
- 7014.00.1000 ( Of sealed beam lamp): 35%  
- 9033.00.0000 ( Parts and accessories (not  specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 
90.): 13%   
 
 Since HS 1992 tariff item numbers 5403.10.0000, 5403.20.9000, 54 03.31.0000, 7014.00.1000, and 9033.00.0000 were not affected b y the 
transposition of the HS 1996 version of the Harmonized System Nomenclature, the product descriptions and the final bound rates of duties were supposed 
to be unaffected.  However, due to technical errors during th e certification of the HS 1996 Changes to Schedule LX (WT/Let/339) , final bound rates of 
duties for the above-mentioned tariff item numbers are incorrectly indicated in the WT/Let/339 as follows: 
 
- 5403.10.0000 ( High tenacity yarn of viscose rayon): 13%  
- 5403.20.9000 (Other): 13% 
- 5403.31.0000 ( Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre): 13%  
- 7014.00.1000 ( Of sealed beam lamp): 13%  
- 9033.00.0000 ( Parts and accessories (not  specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 
90.): 8%   
 
 Therefore, the final bound rates for tariff item numbers 5403.10.0000, 5403.20.9000, 5403.31.0000, 7014.00.1000 and 9033.00.00 00 should read 
30%, 15%, 30%, 35%, and 13%, respectively, in conformity with the original Schedule LX.   
  G/MA/TAR/RS/126 
Page 6 
 
  
HS 1992 
(Schedule LX) Existing Product 
Description Final 
Bound 
Rate Existing  HS   
1996 code 
(WT/Let/339) Existing Product 
Description Final 
Bound 
Rate Proposed HS 
1996 code Proposed Product 
Description Final 
Bound 
Rate 
5403.10.0000 High tenacity yarn of 
viscose rayon 30 5403.10.0000 High tenacity yarn of 
viscose rayon 13 5403.10.0000 High tenacity yarn of 
viscose rayon 30 
5403.20.9000 Other 15 5403.20.9000 Other 13 5403.20.9000 Other 15 
5403.31.0000 Of viscose rayon, 
untwisted or with a 
twist not exceeding 
120 turns per metre 30 5403.31.0000 Of viscose rayon, 
untwisted or with a 
twist not exceeding 120 
turns per metre 13 5403.31.0000 Of viscose rayon, 
untwisted or with a 
twist not exceeding 120 
turns per metre 30 
7014.00.1000 Of sealed beam lamp 35 7014.00.1000 Of sealed beam lamp 13 7014.00.1000 Of sealed beam lamp 35 
9033.00.0000 Parts and accessories 
(not specified or included elsewhere in 
this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 
90. 13 9033.00.0000 Parts and accessories 
(not specified or included elsewhere in 
this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 
90. 8 9033.00.0000 Parts and accessories 
(not specified or included elsewhere in 
this Chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 
90. 13 
 *bold represents the revision 
 
   
   G/MA/TAR/RS/126
 Page 7ATTACHMENT 2 – DRAFT MODIFICATIONS 
 
 
 
SCHEDULE LX – Republic of Korea  
This Schedule is authentic only in the English language  
 
PART I: MOST-FAVOURED-NATION TARIFF 
SECTION I:  Agricultural Products 
SECTION 1-A: Tariffs 
   
Rate of Duty Tariff Item 
Number 
(HS96) Description of 
Product Base rate 
of duty Bound 
rate of 
duty Present 
Concession 
established 
in INR’s on 
present 
concession Concession 
first 
incorporated 
in a GATT 
schedule INR’s on 
earlier 
concession Other 
duties and 
charges Implementation 
period from/to 
1 2 3 4 5 6 7 8 9 
1404.10.2000 Almond hulls 20 18       
2308.90 Other         
2308.90.1000 Cotton seed hulls 20 18       
2308.90.9000 Other (excluding 
almond hull meal and 
cotton seed hull) 51.6 46.4       
 2308.90.0000 
 (to be deleted) Other (excluding 
almond hull meal and 
cotton hull) 
 *Other (almond hull 
meal and cotton hull) 
 
 ( to be deleted)  
51.6 
 
 
20 
 
(to be 
deleted)  
46.4 
 
 
18 
 
(to be 
deleted)       
  
  G/MA/TAR/RS/126 
Page 8 
PART I: MOST-FAVOURED-NATION TARIFF 
SECTION II:  Other Products 
 
 
 
Tariff item 
number 
(HS 96) Description of Products Rate 
of 
Duty Present 
Concession 
established 
in  INR’s on 
present 
concession Concession 
first 
incorporated 
in a GATT 
schedule INR’s on 
earlier 
concession Other 
duties and 
charges Implementation 
period from/to 
1 2 3 4 5 6 7 8 9 
3002.90.3010 
 
  2933.90.4000 
(to be deleted) Saxitoxin 
 
Saxitoxin (to be deleted) 6.5       
5403.10.0000 High tenacity yarn of viscose 
rayon 30       
5403.20.9000 Other 15       
5403.31.0000 Of viscose rayon, untwisted or 
with a twist not exceeding 120 turns per metre 30       
7014.00.1000 Of sealed beam lamp 35       
7601.10.0000 
 
7604.10.000 
(to be deleted) Aluminium, not alloyed 
 
Aluminium, not alloyed (to be 
deleted) 5       
9033.00.0000 Parts and accessories (not 
specified or included elsewhere in this Chapter) for machines, appliances, 
instruments or apparatus of 
Chapter 90. 13       
 
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